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All Journal Al-Sharf: Jurnal Ekonomi Islam
Putri, Elsafira
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Economics, Econometrics & Finance

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The Effect of Tunneling Incentives and Tax Burden on Transfer Pricing in Companies Listed in the Jakarta Islamic Index 70 for the Period 2020–2023 Putri, Elsafira; Illahi, Ilham; Zuwardi, Zuwardi; Doni, Amsah Hendri
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.12721

Abstract

This study highlights the effect of tunneling incentives and tax burden on transfer pricing. A quantitative method was employed, using secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) (www.idx.co.id), with a sample of 61 companies. The results indicate that tunneling incentives have a positive effect on transfer pricing in companies listed on the Jakarta Islamic Index 70 during the 2020–2023 period; therefore, H1 is accepted. The tax burden has a negative effect on transfer pricing in companies listed on the Jakarta Islamic Index 70 during the 2020–2023 period; therefore, H2 is rejected. Tunneling incentives and tax burden simultaneously and significantly affect transfer pricing in companies listed on the Jakarta Islamic Index 70 during the 2020–2023 period; therefore, H3 is accepted.
Co-Authors Amsah Hendri Doni Illahi, Ilham ZUWARDI, ZUWARDI